Oops, I meant 1080p is overkill at greater than very close range. That's what I've gathered from perusing the AVS Forum. I'm sure 1080p rocks, but I doubt you can see any difference from 1080i. The downside to 1080p is the extra cost for no perceptible return. Last time my eyes were checked, they were 20/15 & 20/13. That wasn't very recently, though.
Here's a chart that seems useful:
http://www.engadgethd.com/2006/12/09/1080p-charted-viewing-distance-to-screen-size/
Rick- another thing to consider is what kind of TV to get based on what kind of signal you're giving it. Standard cable, digital, high-definition input will influence your choice. A HD screen will look horrible with an analog signal.